Decision given 5 March 1980.

Assessment – Supply of cut-out doll dressing book – Whether a toy or a book – Finance Act 1972, Sch. 4, Grp. 3, items 1 and 3 (now VATA 1983, Sch. 5, Grp. 3, items 1 and 3).

  The appellant company carried on business as a publisher of children’s books. The company published a ‘cut-out doll dressing story book’ which consisted of a cover and six leaves, making 12 pages. On the two inside covers were figures of girls designed to be cut out. Four of the inside pages contained a narrative story, the rest consisted of coloured illustrations of clothes designed to be cut out and used to dress the figures.

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